^ructions  to 
Conf  Pam  12 mo  #165 


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To    Tax   Collectors  in  reference  to  the  return  of  Esti- 
mates of  Tax  in  Kind  in  certain  cases. 

Office  of  Commissioner  of  Taxes, 

Richmond,  January  6,  1865. 
1.  In  consideration  of  the  necessity  of  the  Government  for  th« 
produce  in  kind,  the  Secretary  of  the  Treasury  has  consented  that 
in  eases  where  persons  have  failed  to  deliver  their  tithes  for  th» 
year  1863,  in  accordance  with  law,  by  reason  of  a  ''necessary  and 
unavoidable  default,"  they  may  be  allowed  to  pay  such  tithe* 
unc  pro  tunc,  out  of  the  crop  of  1804. 

'1.  District  Collectors  are  therefore  directed  that  in  cases  whert 
<h<:  tax  payer  is  desirous  to  avail  himself  of  the  privilege  extended, 
vrul  shrill  slow  to  the  satisfaction  of  the  Collector  that  the  case  i» 
uoe  coming  within  the  terms  of  the  Secretary  of  the  Treasury,  viz  : 
"«8  necessary  and  unavoidable  default"  such  Collector  shall  forth- 
with return  the  estimate  of  such  tax  payer  to  the  Post  Quarter- 
master of  the  District  from  whom  he  received  it,  taking  the  receipt 
u  the  Post  Quartermaster  in  duplicate,  as  prescribed  by  instruc- 
tions from  the  Assistant  Quartermaster  General  in  charge  of  the 
tax  in  kind. 

3.  In  case  the  Post  Quartermaster  shall  fail  to  collect  the  arti- 
cles in  kind,  after  the  estimates  have  been  returned  to  him  under 
these  regulations,  the  District.  Collectors  are  required  to  receive 
them  back  again,  and  to  proceed  forthwith  to  collect  the  money 
value  and  penalty. 

4.  District  Collectors  are  directed  specially  to  notify  tax  payers 
who  may  avail  themselves  of  the  privilege  allowed  by  the  second 
paragraph  of  these  instructions,  that  unless  they  shall  deliver  the 
produce  in  kind  within  thirty  days  from  the  day  on  which  the  esti- 
mate is  returned  to  the  Post  Quartermasters,  they  will  forfeit  any 
further  indulgence,  and  the  penalty  will  be  strictly  enforced. 

THOMPSON  ALLAN, 

•        Commissioner  of  Taxes. 
Approved : 

G.  A.  Trenholm, 

Secretary  of  the  Treasury. 


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